1
EAST DEVON CITIZENS ADVICE BUREAU (A company limited by guarantee)
Operating as
CITIZENS ADVICE EAST DEVON
DIRECTORS’ REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
Charity No: 1115963 Company No: 05820956 (England and Wales) DIRECTORS’ REPORT AND UNAUDITED FINANCIAL STATEMENTS
2
FOR THE YEAR ENDED 31 MARCH 2023
| CONTENTS | |
|---|---|
| Page | |
| Report of the directors | 3 - 8 |
| Independent examiner’s report to the members | 9 |
| Statement of financial activities | 10 |
| Balance sheet | 11 |
| Notes forming part of the financial statements | 12 - 19 |
3
DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023
LEGAL AND ADMINISTRATIVE DETAILS
Registered charity number: 1115963
Registered company number: 05820956 Legal status:
East Devon Citizens Advice Bureau was originally registered as a charity on 13 March 1978. It was incorporated under the Companies Act 1985 as a private Company limited by guarantee on 18 May 2006. As a result, the charity was re-registered from 30 August 2006 to reflect its new legal status, the assets and liabilities of the old charity being transferred to the new charity from 1 December 2006. On 1 April 2008 East Devon CAB merged with Exmouth CAB maintaining the EDCAB Charity and Company registration numbers but changing its name to Citizens Advice Service East Devon. On 18 September 2010 the name reverted to East Devon Citizens Advice Bureau.
Directors/Trustees
Directors and Trustees: Directors of the company are also members of the company. Where a director was in post for part of the year this is shown in parenthesis. Where there is no parenthesis, the director was in post for the whole year.+
Mary Punton (Chair) (from 20th July 2022) Alexander Alder-Westlake Edwina Bradshaw
Emma Charlton (to 21st December 2022) Andrew Duffy (from 17th January 2023) Terence Forman (from 21st December 2022) John Holme (from 21st January 2023) Dr. Bettina Kluettgens Felicity Liggins Amanda Mourad (to 18th May 2022) Hazel Nelson (to 21st December 2022) Mark Spicer (from 21st December 2022) Sheila Whelan
Company Secretary:
Dean Stewart (appointed 20th July 2022)
4
DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
LEGAL AND ADMINISTRATIVE DETAILS
Registered address:
67 Exeter Road Exmouth Devon EX8 1QD
Bankers:
CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Independent Examiner:
On Target Accounting Ltd 105, Chineway Gardens Ottery St Mary Devon EX11 1JJ
5
DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023
DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023
Report of the Trustee Directors
The Trustees who are directors for Company Law purposes, have pleasure in presenting their report along with financial statements for the year ended 31 March 2023 . The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland published on 16 July 2014.
Status
The company is limited by guarantee and has no shareholding. The Charity’s objects and regulations are set out in the company’s memorandum and Articles approved on 19 January 2022 and agreed by National Citizens Advice with the Charity Commission. The company is the successor to the earlier non-incorporated charity which ceased to operate on 30 November 2006 and its assets and funds transferred to the present charity.
Structure, governance and management
Citizens Advice East Devon is a member of the National Association of Citizens Advice (‘Citizens Advice’) and is regulated and inspected by the association. In addition, the charity is authorised and regulated by the Financial Conduct Authority (FRN: 617590) and registered with the Information Commissioner’s Office.
The charity is governed by a board of directors/trustees who appoint a manager to execute policies and to be responsible for day to day management of the charity’s activities. The charity’s main office is located in Exmouth.
Objectives and activities
The charity is established for the purpose of benefitting the community in East Devon (the area of benefit)
- a. By advancing the education of the public in matters relating to mental, physical and social welfare b. By relieving poverty
The main activities in relation to these objectives are
-
a. We aim to provide the advice people need for the problems they face, and to improve the policies and practices that affect people’s lives
-
b. We also take part in campaigns for changes to policy and practice that benefit millions of people each year nationally by conducting effective, influential, and award-winning evidence-based social policy work
Public Benefit
In planning our activities for the year, we kept in mind Charity Commission guidance on public benefit at our trustees’ meetings.
The focus of our activities remains to provide free, independent, confidential and impartial advice to everyone on their rights and responsibilities. We value diversity, promote equality and challenge discrimination. Our aims are to provide the advice people need for the problems the face, and to improve the policies and practices that affect people’s lives. This benefits thousands of people each year, in East Devon. Clients often report improved health and increased confidence after receiving advice, both which reduce the demand for health services and contribute to happier, more integrated communities. In fact, the service saves time and money for society and stakeholders in many ways, for example, by preventing homelessness, avoiding legal action and helping people to fill in official forms.
6
Our activities remain open to all members of the community regardless of race, gender, disability, sexual orientation, age or nationality. We provide our services free to all, they are confidential, impartial and independent.
Report of the Chair
Firstly, I would like to give my thanks to all of you who put so much effort into Citizens Advice East Devon. As volunteers, staff or Trustees we have continued to work together to ensure that our much-needed service is available and accessible to our local community. We should take pride in the fact that despite the difficulties of Covid and its aftermath we have provided a high quality, independent and empathetic service to our local community.
2022/23 has been a year of great change. We have seen a new CEO, a new Chair of Trustees a new Treasurer and new members of the Board. The previous Chair of Trustees has remained on the Board to provide knowledge, experience and continuity. The Trustees offer a wide range of skills and experience. They are generous with their time, involved and constructively challenging. They have done much to both advance Citizens Advice East Devon and keep it on an even keel.
During the year, we have had to cope with the challenge of setting up systems to help support those who have travelled to Devon from Ukraine. It has not been easy. But throughout we have continued to provide a quality service that we know is greatly appreciated by our clients. Our involvement in the Ukraine project has now ended and it has been handed over to East Devon Council who initially commissioned the work.
I would like to take this opportunity to thank all our funders who have continued to provide financial support to us despite having to cope with the impact of austerity on their service provision. Our main funders, Devon County Council and East Devon District Council continue to actively promote Citizens Advice as the first port of call for independent advice that is free at the point of delivery. We are also very grateful for the funding that comes from Town and Parish Councils who recognise the value of our service to their residents.
Further challenges lie ahead. We have to consolidate a hybrid way of working that smoothly combines face to face meetings with telephone and email contact. The cost of living crisis means that we face the challenge of more clients with more complex needs. To cope with this, we need to continue to embrace technology to make us more efficient, to improve our training offer and to attract more volunteers. A revised business plan has been developed to cope with these challenges and move the organisation forward. It won't be easy but I know that we can do this together.
Once again thank you for your contribution. I am new to the role of Chair of Trustees but already I feel proud to be part of Citizens Advice East Devon.
Mary Punton Chair
7
DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
Investment policy
The charity has the power to make any investment that the directors see fit.
Reserves policy
The trustees intend that there should be set aside in the medium term an amount equivalent to three months operating expenditure. Unrestricted funds are designated for equipment replacement, contractual commitments e.g. Staff salaries and premises to provide for the possibility of relocating, and, on a temporary basis unrestricted funds have also been designated to fund the delivery of a transformed organization able to meet future challenges.
Risk management
The Directors have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate their exposure to major risks.
Review of transactions and financial position
During the year the charitable company’s incoming resources increased by £76,126 from £303,016 in 2022 to £379,143. The increase is primarily due to the introduction of the Ukraine Project in 2022/23. Resources expended decreased by £20,818 from £320,623 in 2022 to £299,805. At 31 March 2023 the total reserves of the charitable company totalled £155,712 (2022: £76,347).
Trustees' responsibilities in relation to the financial statements
The trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities Statement of Recommended Practice;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
8
DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
Statement as to disclosure to our Independent Examiners
In so far as the trustees are aware at the time of approving our trustees' annual report:
-
there is no relevant information, being information needed by the examiner in connection with preparing their report, of which the charitable company's examiner is unaware; and
-
• the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the examiner is aware of that information.
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and Statement of Recommended Practice - Accounting and Reporting by Charities and was approved by the Directors and signed on their behalf by:
9
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF EAST DEVON CITIZENS ADVICE BUREAU (‘the charity’) FOR THE YEAR ENDED 31 MARCH 2023
I report on the accounts of the charity for the year ended 31 March 2023, which are set out on the following pages 10-19.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accounts in England & Wales (ICAEW).
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
NAME: Sam Blackford ACA OF: On Target Accounting Ltd ADDRESS: 105 Chineway Gardens, Ottery St. Mary Devon, EX11 1JJ
SIGNED: DATE: 14 November 2023
10
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| £ | £ | £ | £ | ||
| Notes | |||||
| Incoming from: | |||||
| Donations | 3,646 | - | 3,646 | 7,953 | |
| Grants and contracts | 203,711 | 170,641 | 374,352 | 281,542 | |
| Other income | 1,145 | - | 1,145 | 13,521 | |
| Investments | - | - | - | - | |
| Other | - | - | - | - | |
| _ | _ | _ | _ | ||
| Total | 3,4 | 208,502 | 170,641 | 379,143 | 303,016 |
| _ | _ | _ | _ | ||
| Expenditure on: | |||||
| Raising funds | - | - | - | - | |
| Charitable activities | 5,6,7 | 109,759 | 190,046 | 299,805 | 320,623 |
| Other | - | - | - | - | |
| _ | _ | _ | _ | ||
| Total | 109,759 | 190,046 | 299,805 | 320,623 | |
| Net gains/(losses) on investments | 10 | - |
- | - | - |
| _ | _ | ______ | ______ | ||
| Net Income/(expenditure) | 98,743 | (19,405) | 79,338 | ( 17,607) | |
| Transfers between funds | 14 | (19,405) | 19,405 - | - | |
| ______ | ______ | ______ | ______ | ||
| Net movement in funds | 79,338 | 79,338 | (17,607) | ||
| ______ | ______ | ______ | ______ | ||
| Reconciliation of funds | |||||
| Total funds brought forward |
13,14 | 76,374 | 76,374 | 93,981 | |
| _ | __ | _ | _ | ||
| Total funds carried forward | 13,14 | 155,712 | - | 155,712 | 76,374 |
| ______ | _ | _ | _ |
11
BALANCE SHEET AS AT 31 MARCH 2023
| Notes Current assets Investments 10 Prepayments and accrued income 11 Cash at bank current accounts Creditors: Amount falling due within one year12 Net assets Represented by: Unrestricted fund 13 Restricted funds 13,14 |
2023 £ - - 166,033 _ 166,033 (10,321) _ 155,712 _ 155,712 - _ 155,712 |
2022 £ - 12,928 69,055 _ 81,983 (5,609) _ 76,374 _ 76,374 _ 76,374 |
|---|---|---|
For the financial year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
-
The directors and trustees have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
Approved by the Board for issue on:
Company Registration No: 05820956
12
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
1. Company status
The charity is a company limited by guarantee. The members of the company are named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
2. Accounting policies
a. Basis of preparation of financial statements
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2015 – Charities SORP (FRS 102), Charities SORP (FRS 102) updated Bulletin 1, The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The East Devon Citizens Advice Bureau meets the definition of a public benefit entity under FRS 102, Assets and Liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
b. Reconciliation with previous Generally Accepted Accounting Practice and transition to FRS 102
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.
No restatement was considered necessary.
c. Income
Donations and grants
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
-
When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
-
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met.
-
When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
Interest receivable
Interest is included when receivable by the charity.
13
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
2. Accounting policies (continued)
d. Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of resources. Expenses include VAT which cannot be recovered.
e. Assets and liabilities
These are included in the balance sheet at the following amounts:
Other investments are included at fair value based on market value Current assets at the lower of cost and net realisable value. Liabilities at their settlement value.
f. Unrestricted funds
Both income and the capital may be used for the general purposes of the charity. Funds contained within the unrestricted fund are classified in line with the Charity’s reserve policy.
These funds pay for administration of the affairs of the charity and for the various activities with which the charity is involved.
g. Restricted Funds
The charity’s restricted funds represent those funds received for specific purposes.
h. Basic financial instruments
The charity only has financial instruments and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
14
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
| 3. | Income 2022/23 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| 2023 | 2022 | ||||
| £ | £ | £ | £ | ||
| Donations | |||||
| Grants for clients | - | - | - | - | |
| Other organisations donations | 3,646 | - | 3,646 | 7,953 | |
| ______ | ______ | ______ | ______ | ||
| 3,646 | - | 3,646 | 7,953 | ||
| ______ | ______ | ______ | ______ | ||
| Grants and contracts | |||||
| East Devon District Council | 71,093 | 71,093 | 68,419 | ||
| Devon County Council | 55,414 | 55,414 | 55,414 | ||
| Town and Parish Councils | 14,442 | 14,442 | 9,500 | ||
| Healthwatch | - | 1,863 | |||
| MAPS | 22,892 | ||||
| Children’s’ Centre | 10,500 | 10,500 | 11,020 | ||
| Help to Claim | 22,099 | ||||
| Winter Fuel Vouchers | |||||
| Other Grants for Services | 62,763 | 62,763 | 72,697 | ||
| Ukraine Project | 160,141 | 160,141 | - | ||
| ______ | ______ | ______ | ______ | ||
| 203,711 | 170,641 | 374,352 | 295,050 | ||
| ______ | ______ | ______ | ______ | ||
| Other income | |||||
| Bank Interest received | 1,145 | - | 1,145 | 13 | |
| Other income | - | - | - | ||
| ______ | ______ | ______ | ______ | ||
| 1,145 | 1,145 | 13 | |||
| ______ | ______ | ______ | ______ | ||
| Investment Income | - | - | - | - | |
| ______ | ______ | ______ | ______ | ||
| Total Income | 208,502 | 170,641 | 379,143 | 303,016 | |
| ______ | ______ | ______ | ______ |
15
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
4. Income 2021/22 (Comparatives)
| ______ | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| 2022 | 2021 | |||
| £ | £ | £ | £ | |
| Donations | ||||
| Grants for clients | - | - | - | - |
| Other organisations donations | 7,953 | - | 7,953 | 2,315 |
| ______ | ______ | ______ | ______ | |
| 7,953 | - | 7,953 | 2,315 | |
| ______ | ______ | ______ | ______ | |
| Grants and contracts | ||||
| East Devon District Council | 68,419 | 68,419 | 93,045 | |
| Devon County Council | 55,414 | 55,414 | 55,259 | |
| Town and Parish Councils | 9,500 | 9,500 | 11,500 | |
| Healthwatch | - | 1,863 | 1,863 | 7,340 |
| MAPS | 22,892 | 22,892 | 29,197 | |
| Children’s’ Centre | 11,020 | 11,020 | 10,900 | |
| Help to Claim | 31,146 | 31,146 | 21,587 | |
| Winter Fuel Vouchers | 22,099 | 22,099 | 83,512 | |
| Other Grants for Services | 72,697 | 72,697 | 68,155 | |
| Heat Well for Less | - | 5,177 | ||
| ______ | ______ | ______ | ______ | |
| 206,030 | 89,020 | 295,050 | 385,672 | |
| ______ | ______ | ______ | ______ | |
| Other income | ||||
| Bank Interest received | 13 | - | 13 | 57 |
| Other income | - | - | - | 225 |
| ______ | ______ | ______ | ______ | |
| 13 | 13 | 282 | ||
| ______ | ______ | ______ | ______ | |
| Investment Income | - | - | - | - |
| ______ | ______ | ______ | ______ | |
| Total Income | 213,996 | 89,020 | 303,016 | 388,269 |
| ______ | ______ | ______ | ______ |
16
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
5. Expenditure 2022/23
| Expenditure 2022/23 | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| 2023 | 2022 | |||
| £ | £ | £ | £ | |
| Fundraising expenses | - | - | - | - |
| ______ | ______ | ______ | ______ | |
| Charitable Activities | ||||
| Salaries (including National Insurance) | 83,810 | 145,692 | 229,502 | 230,650 |
| - | - | - | - | |
| Subsistence | 137 | 243 | 380 | 419 |
| Training | 106 | 188 | 294 | 794 |
| Staff and Volunteers Travel | 2,006 | 3,566 | 5,572 | 1,593 |
| Photocopying | 752 | 1,337 | ,2,090 | 1,194 |
| Computer and office equipment | 2,593 | 4,609 | 7,202 | 6,047 |
| Heat and Light | 1,085 | 1,928 | 3,013 | 2,003 |
| Payroll fees | 745 | 1,325 | 2,070 | 3,423 |
| Postage | 341 | 607 | 948 | 1,145 |
| Printing and Stationery | 229 | 408 | 637 | 749 |
| Reference materials | 115 | 205 | 320 | 1,132 |
| Telephone | 4,135 | 7,351 | 11,485 | 9,592 |
| Cleaning | 161 | 332 | 494 | 11 |
| Insurance | 136 | 242 | 378 | 503 |
| Rent | 5,433 | 9,658 | 15,090 | 17,917 |
| Repairs and maintenance | 200 | 310 | 510 | 4,268 |
| CITA charges | 1,422 | 2,528 | 3,950 | 4,036 |
| Accountancy | 1,893 | 1,587 | 3,480 | 850 |
| Legal and professional fees | 2,759 | 4,906 | 7,665 | 7,631 |
| Grants to clients | 20,205 | |||
| Sundry expenses |
1,701 |
3,024 |
4,725 |
6,461 |
| _ | _ | _ | _ | |
| 25,949 | 44,354 | 70,303 | 89,973 | |
| _ | _ | _ | _ | |
| Total Expenditure | 109,759 | 190,046 | 299,805 | 320,623 |
| _ | _ | _ | _ |
17
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
6. Expenditure 2021/22(Comparatives)
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| 2022 | 2021 | |||
| £ | £ | £ | £ | |
| Fundraising expenses | - | - | - | - |
| ______ | ______ | ______ | ______ | |
| Charitable Activities | ||||
| Salaries (including National Insurance) | 143,970 | 86,680 | 230,650 | 217,440 |
| Consultancy | - | - | - | - |
| Recruitment | - | - | - | - |
| Subsistence | 309 | 110 | 419 | 532 |
| Training | 542 | 252 | 794 | 707 |
| Staff and Volunteers Travel | 1,000 | 593 | 1,593 | 1,985 |
| Photocopying | 597 | 597 | 1,194 | 1,417 |
| Computer and office equipment | 4,926 | 1121 | 6,047 | 14,374 |
| Heat and Light | 1,460 | 543 | 2,003 | 2,706 |
| Payroll fees | 2,423 | 1,000 | 3,423 | 1,348 |
| Postage | 573 | 572 | 1,145 | 157 |
| Printing and Stationery | 519 | 230 | 749 | 1,232 |
| Reference materials | 0 | 1,132 | 1,132 | 882 |
| Telephone | 6,896 | 2,696 | 9,592 | 10,262 |
| Cleaning | 5 | 6 | 11 | 250 |
| Insurance | 400 | 103 | 503 | 575 |
| Rent | 11,471 | 6,446 | 17,917 | 19,881 |
| Repairs and maintenance | 4,268 | - | 4,268 | 1,840 |
| CITA charges | 4,036 | - | 4,036 | 3,510 |
| Accountancy | 850 | - | 850 | 850 |
| Legal and professional fees | 7,631 | - | 7,631 | 1,643 |
| Grants to clients | 20,205 | 20,205 | 82,784 | |
| Sundry expenses |
6,370 |
91 |
6,461 |
1,364 |
| _ | _ | _ | _ | |
| 54,276 | 35,697 | 89,973 | 148,299 | |
| _ | _ | _ | _ | |
| Total Expenditure | 198,246 | 122,377 | 320,623 | 365,739 |
| _ | _ | _ | _ |
18
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
7. Analysis of Staff Costs and Remuneration of Key Management Personnel
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Salaries and wages | 209,059 | 206,477 |
| Social Security costs | 16,731 | 18,329 |
| Pension Costs | 3,712 | 5,844 |
| ______ | ______ |
229,502 230,650
The average number of employees was 15 (2020:15) with all employee time involved in providing either support to the governance of the charity or support services to charitable activities.
The Bureau considers its key management personnel comprise the trustees and The Chief Executive Officer. The total employment benefits including employer pension contributions of key management personnel were £22,678 (2021/22: £41,361). Our Chief Executive Officer joined us midway through the year, and the position was vacant until then.
No employees had employee benefits in excess of £60,000 (2021/22: none)
8. Taxation
The company is a registered charity and as such is not liable for corporation tax.
9. Movement in total funds for the year
| This is stated after charging: | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Accountancy | 1000 | 850 |
| _ | ______ |
10. Investments
The organisation released its investments into the general reserves in the financial year 2016/17.
| 11. | Debtors | £ | £ |
|---|---|---|---|
| Prepayments and accrued income | - | 12,928 | |
| _ | _ | ||
| 12. | Creditors: amounts falling due within one year | £ | £ |
| Accruals and Deferred Income | 9,104 | 5,609 | |
| Other Creditors | 1,217 | ||
| ______ | _____ | ||
| 10,321 | 5,609 |
19
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)
13. Funds of the charity
The funds of the charity are composed of the following: -
| Unrestricted | Restricted | Total | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | ||||
| Current assets | 166,033 | 166,033 | ||||
| Current liabilities |
(10,321) | - | (10,321) | |||
| _ |
_ | _ | ||||
| 155,712 |
155,712 | |||||
| _ |
_ | _ | ||||
| 14. Restricted Funds | ||||||
| At 1 April | Income | Expenditure | Transfers | At 31 March | ||
| 2022 | 2023 | |||||
| £ | £ | £ | £ | £ | ||
| Ukraine Project | 160,141 | 160,213 | 72 | |||
| DRO | 6,551 | 6,551 | ||||
| Children’s Centre | 10,500 | 13,512 | 3,012 | - | ||
| Schools Project | 9,770 | 9,770 | - | |||
| _ | _ _ | _ | _ | |||
| Total | 170,641 190,046 19,405 | - |
15. Trustees’ remuneration and expenses
No Trustee received remuneration or expenses during the year.
16. Related Party Transactions
There were no transactions with related parties during the year.